Corporate author

Referencing a statement from a corporate author

Groups that serve as authors (e.g. corporations, associations, government agencies etc.) are usually spelled out each time they appear in-text.

If the group name is generally known by an acronym, then it may be spelled out in full in the first citation and abbreviated thereafter.

Examples

According to the Institute of Chartered Accountants in Australia (2004) figures for 2004...

This can be seen... (Institute of Chartered Accountants in Australia, 2004).

Reference list entry

Institute of Chartered Accountants in Australia. (2004). AASB standards for 2005: equivalents to IFRSs as at August 2004. Sydney, Australia: Pearson Education.